COA Audit Opinions
Audit opinions on the financial statements of provinces, cities and municipalities, CY2024 (COA executive summaries)
1,683 LGUs
| LGU | Province | Year | Opinion | Prior-year recommendations fully implemented | Source |
|---|---|---|---|---|---|
| Clarin municipality | Misamis Occidental | 2024 | qualified | not stated | |
| Claver municipality | Surigao del Norte | 2024 | qualified | not stated | |
| Claveria municipality | Misamis Oriental | 2024 | qualified | 21 of 62 | |
| Claveria municipality | Cagayan | 2024 | qualified | 5 of 9 | |
| Claveria municipality | Masbate | 2024 | qualified | not stated | |
| Columbio municipality | Sultan Kudarat | 2024 | unmodified | not stated | |
| Compostela municipality | Cebu | 2024 | qualified | 10 of 25 | |
| Compostela municipality | Davao de Oro | 2024 | qualified | 13 of 15 | |
| Concepcion municipality | Iloilo | 2024 | qualified | 43 of 73 | |
| Concepcion municipality | Romblon | 2024 | qualified | 14 of 46 | |
| Concepcion municipality | Tarlac | 2024 | qualified | not stated | |
| Concepcion municipality | Misamis Occidental | 2024 | qualified | 15 of 31 | |
| Conner municipality | Apayao | 2024 | qualified | 21 of 41 | |
| Consolacion municipality | Cebu | 2024 | qualified | 20 of 48 | |
| Corcuera municipality | Romblon | 2024 | unmodified | 62 of 88 | |
| Cordon municipality | Isabela | 2024 | qualified | 13 of 28 | |
| Cordova municipality | Cebu | 2024 | qualified | 17 of 55 | |
| Corella municipality | Bohol | 2024 | qualified | 5 of 14 | |
| Coron municipality | Palawan | 2024 | qualified | 15 of 39 | |
| Cortes municipality | Bohol | 2024 | qualified | 15 of 38 | |
| Cortes municipality | Surigao del Sur | 2024 | qualified | 26 of 34 | |
| Cotabato province | Cotabato | 2024 | qualified | not stated | |
| Cuartero municipality | Capiz | 2024 | qualified | not stated | |
| Cuenca municipality | Batangas | 2024 | not stated | 18 of 37 | |
| Culaba municipality | Biliran | 2024 | qualified | not stated |
COA states that an audit opinion is not a rating, score or grade, so PisoScan does not rank LGUs by it. An opinion is about the fairness of the financial statements and is not proof of wrongdoing. "Modified" means the summary says the opinion was modified without naming the type. Read the linked COA summary for the findings.